Question 306
How should management obtain assurance that employees are complying with the organization's security policy?
Question 307
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
A violation of the IIA Code of Ethics.
A violation of the reporting requirements in the Standards.
Justified and necessary, according to the IIA Code of Ethics and Standards.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
A violation of the IIA Code of Ethics.
A violation of the reporting requirements in the Standards.
Justified and necessary, according to the IIA Code of Ethics and Standards.
Question 308
Which of the following is (he most effective way any organization can ensure proper governance over its internal controls?
Question 309
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
Question 310
A technology company recently hired an entry-level internal auditor. To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?